The purpose of this study was to determine the effect of financial performance and the effectiveness of sharia supervision of the efficiency of Islamic banking in Indonesia. The financial performance of proxies in the Capital Adequacy Ratio (CAR) and Net Income Margin (NIM), whereas sharia supervisory proxies in Characters Sharia Supervisory Board (SSB characters). The population in this study are all Islamic banks registered in Bank Indonesia including Islamic Windows (Unit Usaha Syariah), Full-Fladge Islamic Bank (Bank Umum Syariah), and Sharia Rural Financing Banks (Bank Pembiayaan Rayat Syariah). This study using purposive sampling, which is only taken from Full-Flade Islamic Bank in which there are 11 banks selected as samples. Period used by the researchers was from 2010 to 2014. The data used are secondary data from the financial statements and annual report of the bank. Islamic banking efficiency measurement using Data Envelopment Analysis (DEA) and Efficiency Measurement System (EMS) as software. Using panel data regression was used to analyze the data and the effect of the financial performance and the effectiveness of supervision of sharia to the efficiency of Islamic banking. The results showed that the CAR and SSB characters significant positive  of Islamic banking efficiency, while the NIM significantly negative on the efficiency of Islamic banking. 
Keywords: efficiency, financial performance, supervision of sharia, Islamic banks, DEA, regression